Europa 1. Officials – accounting officer – independence of duties – concept (financial regulation, article 22, decision of 30 July 1968, article 2) 2. Officials – financial controller and accounting officer – equivalence of duties – none (financial regulation, article 24). 1. The independence of the accounting officer, as regards the performance of his duties, from those whose authorizations of expenditure he has to verify, does not necessarily mean that there can be no difference in rank within the service between him and them, but merely that he is not subordinate to any superior in the actual performance of his duties. 2. No equivalence exists between the duties of a financial controller and those of an accounting officer such as to justify their being given an equal grading.
Citations:
C-8/69, [1969] EUECJ C-8/69
Links:
European
Updated: 20 May 2022; Ref: scu.131992
